Verlust

Verlust is the German term for a negative financial result or the act of losing something. In economics, accounting and finance, a loss occurs when inflows or revenues fall short of outflows or expenses during a period, or when the value of assets declines. In corporate reporting, losses are reported in several forms, such as operating loss (Betriebsverlust) when operating activities do not generate enough income, or a net or annual loss (Nettoverlust, Jahresverlust) that covers all revenues, costs and taxes.

In accounting and tax contexts, loss concepts are linked to how deficits can be treated across periods. Losses may be offset against profits in other periods through mechanisms such as loss carryforward (Verlustvortrag) or, in some cases, loss carryback (Verlustrücktrag). The general process of offsetting losses against other income is known as loss offset (Verlustausgleich) and is subject to jurisdictional rules and limitations.

Loss risk is also a key concept in finance, relating to potential declines in portfolio value, credit losses, impairment of assets, and the estimation of expected losses in lending or insurance. Beyond monetary terms, Verlust can refer to the loss of a person, object, or data in everyday language, indicating bereavement, misplacement, or drop in value.

In summary, Verlust denotes a shortfall or negative result in economic and non-economic contexts, with specific meanings and rules varying by country, sector, and application.